2020 (3) TMI 765

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....ants filed bills of entry on 09.01.2013 and 10.01.2013 which were finally assessed on 29.06.2015 and refund claims were filed on 05.11.2016; for the bills of entry dated 05.07.2012, 26.04.2012 and 20.06.2012 which were finally assessed on 21.09.2015, the refund claims were filed on 05.11.2016 and for the bill of entry dated 04.07.2012 which was finally assessed on 12.08.2015, the refund claim was filed on 24.04.2017. These refund claims were filed beyond the period of limitation of one year, therefore, the refund claims cannot be entertained. 3.1 The learned Counsel for the appellants submits that in all the bills of entry there was an issue of valuation also and when the appellants contested the issue of valuation in the case of bill of....

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....ed the submissions. 6. On the basis of the records placed before me, I find that the date of communication of the finalization of the assessment of bills of entry are not in dispute and refund claims filed by the appellants are within time from the date of communication of final assessment of bills of entry. 7. The only dispute raised by the learned A.R. is that in terms of the decision of the Hon'ble Delhi High Court in the case of Pioneer India Electronics P Ltd (supra), the appellants were required to file refund claims within one year from the date of provisional assessment of bills of entry or from the date of payment of duty in terms of Notification No. 93/2008-Cus dt. 01.08.2008. I have gone through the decision of the Hon'ble ....